The United States Supreme Court has overturned the conviction of the accounting firm of Arthur Andersen in their role as accountants for Enron Corporation. The decision was unanimous.

The court based its decision on the fact that the jury instructions given to the jury on the charge of obstruction of justice were too vague.

'The jury instructions here were flawed in important respects,' Chief Justice William H. Rehnquist wrote in the court's opinion. The decision indicated the instructions were too vague for the jury to determine if the now defunct accounting firm obstructed justice.

The government prosecuted Andersen after it destroyed 'unnecessary' documents relating to Enron after that company crashed in December 2001. Federal prosecutors wanted Andersen held responsible for its actions.

The court found that the jury was told to convict Andersen even if the firm mistakenly believed it was acting legally. Andersen employees had testified that there was no intent to hinder of impede an SEC investigation. Andersen argued that if its conviction was upheld, firms would have to hold onto all papers and documents for fear of later being convicted of obstructing justice.

As a result of its conviction, Andersen, a former Big 5 accounting firm, disbanded and ended its practice.

The decision is seen as a setback for the Bush Administration who has claimed they are going after 'white collar' criminals after Enron and other high profile scandals hit the headlines.